Section 37:
This section is inserted by Act No 4 of 2017, section 24.
consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
37. Any deed witnessing the lease of –
(a) land, provided that the lessee uses the land
to construct a building for use primarily as
a warehouse; or
(b) land on which there is a building, provided
that the lessee uses the building primarily
as a warehouse,
as the Board of Investment may certify.
Acts 2017 49
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Questions this section answers
- Is a lease of land for a certified warehouse exempt from registration duty?